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This article analyzes the difference between the budgetary expense and the opportunity cost of defense inputs. If inputs are obtained by the government from a market economy with undistorted prices, the price paid for the last unit of each input acquired equals the opportunity cost. However, taxes create a distortion between opportunity cost and unit price. An additional complication, discussed using the case of military personnel, is that premarginal units may have an opportunity cost lower than the unit price determined at the margin. Principles used to determine the social discount rate are also discussed in the analysis.

Today, businesses, organizations and governments attach great importance to digital transformation to meet the needs of their customers, business partners, and employees to adapt to the developing technology in recent years. Digital transformation, which is a challenging and mandatory process, has been and continues to be passed by institutions today. However, the successful management of this transformation without conflict can be realized by accurately detecting new communication technologies and examining, understanding, and implementing the transformation process in detail. This process will be painful, where radical changes will take place in the structure, processes, functions, and business models of the organization. Different challenges may be encountered in each of the startup, execution, and governance subprocesses examined in the digital transformation process. Many conflicts such as time and budget shortages, inadequate digital skills and lack of vision for digital customer processes, cybersecurity threats, human resource shortages, difficulty in managing technology, failure to achieve cloud structure integration, vision, and culture differences are the reasons why this process cannot be managed fluently and accurately. For businesses that focus on this goal, regardless of scale, digital transformation has become a necessity, not an alternative to choose. In this study, the digital transformation process and maturity model were discussed, and technological and digital conflicts were emphasized. It seeks to shed light on the work they will do by making recommendations for institutions to manage this process in the best way.

Recent legislation resulted in an elevation of operating and support (O&S) costs’ relative importance for decision-making in Department of Defense programs. However, a lack of research in O&S hinders a cost analyst’s abilities to provide accurate sustainment estimates. Thus, the purpose of this paper is to investigate when Air Force aircraft O&S costs stabilize and to what degree. Next, a parametric O&S model is developed to predict median O&S costs for use as a new tool for cost analyst practitioners.

Utilizing the Air Force total ownership cost database, 44 programs consisting of 765 observations from 1996 to 2016 are analyzed. First, stability is examined in three areas: total O&S costs, the six O&S cost element structures and by aircraft type. Next, stepwise regression is used to predict median O&S costs per total active inventory (CPTAI) and identify influential variables.

Stability results vary by category but generally are found to occur approximately five years from initial operating capability. The regression model explains 89.01 per cent of the variance in the data set when predicting median O&S CPTAI. Aircraft type, location of lead logistics center and unit cost are the three largest contributing factors.

Results from this research provide insight to cost analysts on when to start using actual O&S costs as a baseline for estimates in lieu of analogous cost program data and also derives a new parametric O&S estimating tool designed as a cross-check to current estimating methodologies.

Thus, this study aims to determine the status-quo of research on the role of IT in M&A from 2010 to 2022 by providing a summative meta-analysis of this phenomenon.

This study presents a meta-analysis of mergers and acquisitions (M&A) research in information systems (IS), aimed at accounting for themes in M&A literature over the past 13 years, research methodology, research frameworks, level of analysis and geographical distribution. A total of 47 articles from 24 peer review articles and 23 conference publications were analyzed from 2010 to 2022.

Findings of the study suggest that M&A research in IS emphasizes IS integration at the expense of other under-explored dimensions such as M&A context, stakeholder involvement and within-firm conditions. Although studies on M&A have increased over the past 10 years, a significant number of studies have not been underpinned by models and theories. Also, a large number of studies adopted the qualitative approach as research methodology compared to quantitative, design science and mixed methods.

This study contributes to the literature on M&A in IS by proposing an M&A in IS research framework that bridges the gap between existing and future studies on M&A in IS research by shedding more light into well research areas and opportunities for further studies.

Perceptions of employment histories are important insofar as they influence future job prospects. Critically, in light of the current pandemic, wherein many individuals are likely to have unanticipated employment gaps and/or temporary work experiences, this exploratory study aims to seek a better understanding of the signal associated with temporary employment histories, which is particularly germane to individuals' employment trajectories and a successful labour market recovery.

Drawing primarily on signalling theory and using a simulated hiring decision experiment, the authors examined the perceptions of temporary employment histories, as well as the period effect of COVID-19, a major exogenous event, on the attitudes of fictitious jobseekers with standard, temporary and unemployment histories.

The authors find that prior to COVID-19 unemployed and temporary-work candidates were perceived less favourably as compared to applicants employed in a permanent job. During the COVID-19 pandemic, assessments of jobseekers with temporary employment histories were less critical and the previously negative signal associated with job-hopping reversed. This study’s third wave of data, which were collected post-COVID, showed that such perceptions largely dissipated, with the exception for those with a history of temporary work with different employers.

The paper serves as a reminder to check, insofar as possible, preconceived biases of temporary employment histories to avoid potential attribution errors and miss otherwise capable candidates.

This paper makes a unique and timely contribution by focussing and examining the differential effect of economic climate, pivoted by the COVID-19 pandemic, on perceptions of temporary employment histories.

This paper aims to explore the influence of information technology (IT) capability (i.e. IT exploration and exploitation) on service innovation and ultimately financial performance in manufacturing firms. Moreover, this paper examines the contingent role of cross-functional integration (CFI) on the IT capability–service innovation relationship.

This study employs seemingly unrelated regression to test the theoretical model based on survey data from 121 manufacturers in China.

IT exploration is positively related to radical and incremental service innovations, whereas IT exploitation is only positively related to radical service innovation. CFI positively moderates the relationship between IT exploitation and service innovation. Radical and incremental service innovations are positively related to manufacturers' financial performance.

This study contributes to existing information systems and servitization literature by uncovering the varying effects of IT exploration and exploitation on radical and incremental service innovations and by revealing the different contingent roles of CFI in moderating the above effects in the manufacturing context.

Store layouts are important determinants of behaviour. A review of the academic and commercial literature suggests that the methodological and theoretical approaches have provided methods and approaches that are difficult for practitioners to adopt. This paper offers a robust theoretical approach (the behavioural perspective model) and new innovative methodology that significantly advances the way retailers can plan and measure store layouts, with a view to optimising store performance. Using computer‐aided observation, customers may be tracked and their behaviour analysed in the context of consumer situations and contingencies. Implications for retail management, theory and practice are discussed within the context of fashion shopper situations.

Over the past two decades, institutions of higher education worldwide have come under pressure to demonstrate effective performance. Their response has been to borrow the quality concept from industry and place it at the centre of institutional performance assessment in higher education. This article describes a Hong Kong study which developed valid and reliable organisational effectiveness self rating scales for higher educational institutions. In the course of developing these scales, the relevance of quality to institutional performance assessment was examined. In failing to produce a valid and reliable effectiveness scale for a quality dimension, the study highlighted the shortcomings of the quality concept particularly as a basis for the comparative assessment of institutional performance. The study also indicated a methodology for identifying concepts which may provide a firmer base than quality for such comparisons.

The purpose of this paper is to investigate the impact of culture on religiosity, cosmopolitanism, and ethnocentrism on attitudes towards foreign products, among two religious classes in India.

Quantitative data analysis was employed to attain the above objective. In order to explore the existence of difference between clothing preferences between two religious classes analysis of variance (ANOVA) was employed. It was employed to analyse the difference between group means. Structural equation modelling (SEM) was employed to test the hypothesized paths. SEM was used separately for both the religious classes to explore the possibility of difference between both of them. Before testing the measurement model confirmatory factor analysis was run to test the cleanliness of the measurement items. Data were analysed in two parts A and B. In part A SEM was employed to test the hypotheses developed and in part B ANOVA was used to test the difference between group means.

It was found that both the religious classes were significantly different from each other in their apparel preference. It was also found that the Indians were not collectivist as often labelled in a stereotypical way.

The findings of this study would provide useful in-depth knowledge on Indian religious groups for both international and national marketers. The study confirmed that ignoring the diversity of an emerging market and adopting a standardized marketing strategy could prove fatal. It provides better understanding about the cultural diversity and its impact on buying imported products. Such insight should enable marketers, policy makers, and social planners to act more effectively by designing their positioning strategies accordingly.

Some unexpected differences was found in individualism and collectivism dimensions and it was also found that the inter-cultural differences between Hindus and Muslims have changed since the original Hofstede data were collected on Hindu and Muslim dominating countries.